DMBM231140 - Annual Balance: Debt Pursuit Offices: Payments received before new Law Costs records are prepared

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Before the new records have been prepared, you may receive payment vouchers that you cannot post.

You should not try to post these vouchers. Instead

• include the payments in the CAROL 36 each day under their respective heads of duty
• keep unposted payment vouchers separately from any posted vouchers.

When the new Law Costs records have been prepared and agreed

• post the unposted vouchers in their appropriate accounting records in one exercise
• machine list the head of duty totals from the vouchers
• agree the totals to the CAROL accumulations in the Account to date.

When the totals are agreed

• file the payment vouchers in the normal way.